N.Y. Comp. Codes R. & Regs. tit. 10 § 451.148

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.148 - Income realization

The recognition of income, the usual test being the passage of title to or delivery of goods, or the performance of services.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.148